Martin47

My brother pays voluntary Class 2 NI when he completes his Self Assessment tax return, normally in the December following the end of the tax year. He will reach state retirement age in May. He needs to pay the NI for the 2023/24 tax year in order to get the maximum state pension. Will he be able to pay the Class 2 NI when he completes his 2023/24 tax return in December and if so will the extra state pension he will then be entitled to be backdated to his state pension age? If not, should he contact the NI Helpline on 6 April and then pay the Class 2 NI by bank transfer?